Interesting...
Why does ACR cuts pixels off and DCRAW does not? Is there any need to change/fix some code in CHDK for SX110 regarding this issue?
CHDK sets the DNG active area to the the full active area, and the DefaultCrop area to the size (but possibly not precisely the same location) of the camera jpeg
ACR must be using the default crop area, while others use the entire active area.
The DNG spec (1.3.0) says this about default crop
Raw images often store extra pixels around the edges of the final image. These extra pixels help prevent interpolation artifacts near the edges of the final image.
DefaultCropSize specifies the size of the final image area, in raw image coordinates (i.e., before the DefaultScale has been applied).
SX110
#define CAM_ACTIVE_AREA_X1 8
#define CAM_ACTIVE_AREA_Y1 14
#define CAM_ACTIVE_AREA_X2 3688
#define CAM_ACTIVE_AREA_Y2 2772
...
#define CAM_RAW_ROWPIX 3720
#define CAM_RAW_ROWS 2772
...
#define CAM_JPEG_WIDTH 3456
#define CAM_JPEG_HEIGHT 2592
...
#define CAM_DEFAULT_CROP_ORIGIN_W ((CAM_ACTIVE_AREA_X2-CAM_ACTIVE_AREA_X1-CAM_JPEG_WIDTH )/2)
#define CAM_DEFAULT_CROP_ORIGIN_H ((CAM_ACTIVE_AREA_Y2-CAM_ACTIVE_AREA_Y1-CAM_JPEG_HEIGHT)/2)